# Prop. Treas. Reg. § 1.411: 

Proposed regulation, not in force. REG-109101-98, 65 FR 16546, published 2000-03-29 <https://www.federalregister.gov/documents/2000/03/29/00-6694/special-rules-regarding-optional-forms-of-benefit-under-qualified-retirement-plans>. Interprets 26 U.S.C. § 411.

Par. 2. Section 1.411(d)1-4 is amended as follows: